《中国农业会计》一九九一年第五期刊发的《谈谈‘加息’和‘罚息’的帐务处理》一文认为,加息可以进入成本,罚息不能进入成本。对此,笔者有不同看法。 According to a paper entitled “Accounting Treatment for Interest Rate Hikes” and “Penalty Interests” issued in the fifth issue of China Agricultural Accounting in September 1991, it is considered that raising interest rates can enter costs and penalties can not enter costs. In this regard, I have different views.